U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Bulletin No. 2023-02

Part 1 Fiscal 2023

I USSGL Chart of Accounts:

I 109000 Revised Bulletin No. 2023-02 2023-03 COA 1

I 411920 Revised Bulletin No. 2023-02 2023-03 COA 1

II USSGL Accounts and Definitions:

II 109000 Revised Bulletin No. 2023-02 2023-03 DEF 1

II 411920 Revised Bulletin No. 2023-02 2023-03 DEF 1

II 438200 Revised Bulletin No. 2023-02 2023-03 DEF 1

II 438300 Revised Bulletin No. 2023-02 2023-03 DEF 1

II 438900 Revised Bulletin No. 2023-02 2023-03 DEF 1

III USSGL Account Transactions:

III A104 Revised Bulletin No. 2023-02 2023-03 TC 1

III A135 Revised Bulletin No. 2023-02 2023-03 TC 1

III A196 Revised Bulletin No. 2023-02 2023-03 TC 1

III A197 Revised Bulletin No. 2023-02 2023-03 TC 1

III A198 Revised Bulletin No. 2023-02 2023-03 TC 1

III A226 Added Bulletin No. 2023-02 2023-03 TC 8

III A227 Added Bulletin No. 2023-02 2023-03 TC 8

III C109 Revised Bulletin No. 2023-02 2023-03 TC 8

III D104 Added Bulletin No. 2023-02 2023-03 TC 1

III F302 Revised Bulletin No. 2023-02 2023-03 TC 8

IV USSGL Account Attributes:

USSGL Proprietary and Budgetary Account Attribute Definition Report:

IV Definition

IV BEA Category Indicator Revised the Attribute Definition for the BEA Category Indicator attribute. Bulletin No. 2023-02 2023-04 ADR 1

IV USSGL Proprietary and Budgetary Account Attribute Table:

IV Attribute

USSGL

IV 134900 Revised Budgetary Impact Indicator from "D/E" to blank Bulletin No. 2023-02 2023-03 ATT TBL 2

IV 403500 Revised Fund Type attribute from "ER" to "ER/ET" Bulletin No. 2023-02 2023-03 ATT TBL 1

IV 422300 Revised PYA attribute domain value from "B/P/X" to "P/X" Bulletin No. 2023-02 2023-03 ATT TBL 1

IV 439401 Revised Prior Year attribute domain value from "X" to "P/X" Bulletin No. 2023-02 2023-01 ATT TBL 1

USSGL Crosswalks to Standard External Reports:

V Balance Sheet:

V Column

V

Bulletin No. 2023-02

 1 December 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Line

Footnote

Statement of Net Cost:

V Line

V Revised Note referenced in the Gross Program Costs (Note 21): to Gross Program Costs 

(Note 22):

Bulletin No. 2023-02 2023-04 SNC 9

V

Footnote

V

Statement of Changes in Net Position

V Line

V 2B Added Footnote 9 to USSGL account 310800 Bulletin No. 2023-02 2023-01 SCNP 14

V 11B Added Footnote 9 to USSGL accounts 740000 and 310800 Bulletin No. 2023-02 2023-01 SCNP 14

Footnote

V 9 Added Footnote 9 Bulletin No. 2023-02 2023-01 SCNP 14

Statement of Custodial Activity: 

V Line

Footnote

V None SCA

V

Statement of Budgetary Resources:

V Column

V None SBR

V

Line

V 1071 Added USSGL account 438400 with Authority Type attribute domain value "S"; Added 

USSGL account 439401 with Begin/End Indicator attribute domain value "E"

Bulletin No. 2023-02 2023-01 SBR 1

V 1071 Added USSGL account 422300 with Financing Account Code attribute domain value 

"N"; Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL account 

439400 with Begin/End attribute domain value "B"; Revised Debit/Credit attribute 

domain value from "D/C" to "D" for USSGL account 412600 with no footnote

Bulletin No. 2023-02 2023-03 SBR 1

V 1290 Deleted USSGL account 411910 Bulletin No. 2023-02 2023-01 SBR 2

V 1290 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600; Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439400

Bulletin No. 2023-02 2023-03 SBR 1

V 1490 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600

Bulletin No. 2023-02 2023-03 SBR 1

V 1890 Added USSGL account 422300 with Financing Account Code attribute domain value 

"N"; Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SBR 1

Bulletin No. 2023-02

 2 December 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 4190 Added USSGL account 422300 with Financing Account Code attribute domain value 

"N"; Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SBR 1

V 42200 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SBR 1

V Footnote

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Column

None SF 133/Schedule P

V

Line

V 1000 Added USSGL account 422300 with Financing Account Code attribute domain value 

"N"; Revised the Debit/Credit attribute domain value from "D/C" to "D" for USSGL 

account 412600; Revised the Debit/Credit attribute domain value from "D/C" to "C" for 

USSGL account 439400

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1020 Added USSGL account 438400 with Fund Type attribute domain value "ES" and 

Authority Type attribute domain value "S"; Added USSGL account 439401; Revised 

BEA Category Code attribute domain value from "M" to "D/M" for USSGL account 

438400 with Reimbursable Flag "R"

Bulletin No. 2023-02 2023-01 SF 133/Schedule P 1

V 1020 Added USSGL 422300 with Financing Account Code attribute domain value "N"; 

Revised the PYA attribute domain value from "B/P" to "P" for USSGL account 422300 

with Financing Account Code "D/G"

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1080 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1101 Revised the Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600; Revised the Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439400

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1201 Revised the Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600; Revised the Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439400

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1203 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1400 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1700 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1800 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1801 Added USSGL 422300 with Financing Account Code attribute domain value "N" Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 1952 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 3060 Added USSGL 422300 with Financing Account Code attribute domain value "N" Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

Bulletin No. 2023-02

 3 December 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 3061 Added USSGL 422300 with Financing Account Code attribute domain value "N"; 

Revised the PYA attribute domain value from "B/P" to "P" for USSGL account 422300 

with Financing Account Code "D/G"

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 3070 Added USSGL 422300 with Financing Account Code attribute domain value "N" Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 3090 Added USSGL 422300 with Financing Account Code attribute domain value "N" Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 4033 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 4052 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 4123 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 4140 Added USSGL 422300 with Financing Account Code attribute domain value "N" Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 4142 Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

426600

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 5092 Added USSGL account 438400 with Fund Type attribute domain value "ES" and 

Authority Type attribute domain value "S"

Bulletin No. 2023-02 2023-01 SF 133/Schedule P 1

V 5311 Added USSGL 422300 with Financing Account Code attribute domain value "N"; 

Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600; Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439400

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 5313 Revised the Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600; Revised the Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

account 439400

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 5314 Added USSGL 422300 with Financing Account Code attribute domain value "N"; 

Revised Debit/Credit attribute domain value from "D/C" to "D" for USSGL account 

412600; Revised Debit/Credit attribute domain value from "D/C" to "C" for USSGL 

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 5331 Added USSGL 422300 with Financing Account Code attribute domain value "N" Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 5334 Added USSGL 422300 with Financing Account Code attribute domain value "N" Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 5341 Added USSGL 422300 with Financing Account Code attribute domain value "N"; 

Revised the PYA attribute domain value from "B/P/X" to "P/X" for USSGL account 

422300 with Financing Account Code "D/G"

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 5344 Added USSGL 422300 with Financing Account Code attribute domain value "N"; 

Revised the PYA attribute domain value from "B/P/X" to "P/X" for USSGL account 

422300 with Financing Account Code "D/G"

Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V Footnote

V 7 Revised Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 8 Revised Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 16 Added Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V 17 Added Bulletin No. 2023-02 2023-03 SF 133/Schedule P 1

V USSGL Crosswalks to Reclassified Statements: 

Reclassified Balance Sheet:

VI Column

VI None RBS

Bulletin No. 2023-02

 4 December 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

VI

VI Line

VI Footnote

VI

VI Reclassified Statement of Net Cost:

Line

VI

VI Footnote

None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Line

VI 2.2 Added Footnote 10 to USSGL account 740000 Bulletin No. 2023-02 2023-01 RSCNP 14

VI 3.2 Added Footnote 10 to USSGL account 740000 Bulletin No. 2023-02 2023-01 RSCNP 14

VI 3.4 Added Footnote 10 to USSGL account 310800 Bulletin No. 2023-02 2023-01 RSCNP 14

VI 3.5 Added Footnote 10 to USSGL account 310800 Bulletin No. 2023-02 2023-01 RSCNP 14

VI Footnote

V 10 Added Footnote 10 Bulletin No. 2023-02 2023-01 RSCNP 14

VII Validations and Edits 

VII Validations

Validation Number

VII 46E Added pass exceptions for Fund Families 057 3022, 057 3410, and 057 3620 Bulletin No. 2023-02 2023-01 VAL 6

VII 99E Added pass exception for TAS 045 X 4019 with USSGL account 438400 Bulletin No. 2023-02 2023-01 VAL 6

VII 111E Added pass exception for Fund Family 070 5088 with USSGL account 426600 Bulletin No. 2023-02 2023-01 VAL 6

VII 122 Revised description Bulletin No. 2023-02 2023-01 VAL 15

VII 122E Revised description; Deleted exception list from the Validation Details report Bulletin No. 2023-02 2023-01 VAL 15

VII Edits

Edit Number

VII 46 Deleted USSGL account 422300 Bulletin No. 2023-02 2023-01 EDIT 1

VII 47 Added USSGL account 439401 Bulletin No. 2023-02 2023-01 EDIT 8

VII 184 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 185 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 186 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 187 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 188 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 189 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 190 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 191 Added Bulletin No. 2023-02 2023-01 EDIT 15

VII 192 Added Bulletin No. 2023-02 2023-01 EDIT 12

Bulletin No. 2023-02

Bulletin No. 2023-02

 5 December 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Part 2 Fiscal 2024

I USSGL Chart of Accounts:

I 193000 Added Bulletin No. 2023-02 COA 8

I 193900 Added Bulletin No. 2023-02 COA 8

I 195000 Added Bulletin No. 2023-02 COA 8

I 195900 Added Bulletin No. 2023-02 COA 8

I 214010 Added Bulletin No. 2023-02 COA 8

I 233000 Added Bulletin No. 2023-02 COA 8

I 571400 Added Bulletin No. 2023-02 2024-01 COA 8

I 293000 Added Bulletin No. 2023-02 COA 8

I 293010 Added Bulletin No. 2023-02 COA 8

I 480110 Added Bulletin No. 2023-02 2024-01 COA 8

I 593000 Added Bulletin No. 2023-02 COA 8

I 593300 Added Bulletin No. 2023-02 COA 8

I 599900 Added Bulletin No. 2023-02 2024-01 COA 8

I 693000 Added Bulletin No. 2023-02 COA 8

I 671300 Added Bulletin No. 2023-02 COA 8

II USSGL Accounts and Definitions:

II 193000 Added Bulletin No. 2023-02 DEF 8

II 193900 Added Bulletin No. 2023-02 DEF 8

II 195000 Added Bulletin No. 2023-02 DEF 8

II 195900 Added Bulletin No. 2023-02 DEF 8

II 214010 Added Bulletin No. 2023-02 DEF 8

II 233000 Added Bulletin No. 2023-02 DEF 8

II 293000 Added Bulletin No. 2023-02 DEF 8

II 293010 Added Bulletin No. 2023-02 DEF 8

II 480110 Added Bulletin No. 2023-02 2024-01 DEF 8

II 571400 Added Bulletin No. 2023-02 2024-01 DEF 8

II 593000 Added Bulletin No. 2023-02 DEF 8

II 593300 Added Bulletin No. 2023-02 DEF 8

II 599900 Added Bulletin No. 2023-02 2024-01 DEF 8

II 693000 Added Bulletin No. 2023-02 DEF 8

II 671300 Added Bulletin No. 2023-02 DEF 8

III USSGL Account Transactions:

III C427 Added Bulletin No. 2023-02 2024-01 TC 8

III C429 Added Bulletin No. 2023-02 2024-01 TC 8

III F336 Revised Bulletin No. 2023-02 2024-01 TC 8

USSGL Account Attributes:

IV USSGL Proprietary and Budgetary Account Attribute Table:

Definition

Bulletin No. 2023-02

 6 December 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

IV Credit Cohort Year Added attribute domain value "2025" Bulletin No. 2023-02 2024-01 ADR 5

IV USSGL Proprietary and Budgetary Account Attribute Table:

Attribute

IV Credit Cohort Year Added attribute domain value "2025" Bulletin No. 2023-02 2024-01 ADR 5

USSGL

IV 193000 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 193900 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 195000 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 195900 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 214010 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 233000 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 293000 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 293010 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 480110 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 593300 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 693000 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV 671300 Added Bulletin No. 2023-02 2024-01 ATT TBL 8

IV Revised Credit Cohort Year attribute domain value from "1001/1992-2024" to 

"1001/1992-2025" for USSGL accounts 404400, 404700, 404800, 406000, 407000, 

408100, 408200, 408300, 412000, 412500, 414100, 414200, 414201, 414300, 414400, 

414500, 414600, 414700, 414800, 414900, 414910, 415100, 415200, 416000, 416500, 

418000, 418300, 419500, 420100, 421000, 421500, 422100, 422200, 422300, 422500, 

423000, 423100, 423200, 423300, 423400, 423500, 425100, 425200, 425300, 425400, 

425500, 426000, 426100, 426200, 426300, 426400, 426500, 426600, 426700, 427100, 

427300, 427500, 427600, 427700, 428300. 428500, 428600. 428700, 431000, 439500, 

445000, 449000, 451000, 459000, 461000, 462000, 465000, 469000, 470000, 472000, 

480100, 480200. 483100, 483200, 487100, 487200, 488100, 488200, 490100, 490200, 

493100, 497100, 497200, 498100, 498200

Bulletin No. 2023-02 2024-01 ATT TBL 5

V USSGL Crosswalks to Standard External Reports:

Balance Sheet:

Column

V None BS

V

V Line

V 12 Revised Line Name to "General and right-to-use property, plant, and equipment, net 

(Note 10)"

Bulletin No. 2023-02 2024-01 BS 9

V 12 Added USSGL 195000 Bulletin No. 2023-02 2024-01 BS 9

V 12 Added USSGL 195900 Bulletin No. 2023-02 2024-01 BS 9

V 17 Added USSGL 193000 Bulletin No. 2023-02 2024-01 BS 9

V 17 Added USSGL 193900 Bulletin No. 2023-02 2024-01 BS 9

V 24 Revised Line Name to "Other Debt (Note 14B)" Bulletin No. 2023-02 2024-01 BS 9

V 29 Removed USSGL 259000 from Line 29 Bulletin No. 2023-02 2024-01 BS 9

Bulletin No. 2023-02

 7 December 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 37 Added USSGL 214010 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 233000 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 259000 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 293000 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 293010 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added USSGL 593000 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added USSGL 593300 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added USSGL 671300 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added USSGL 693000 Bulletin No. 2023-02 2024-01 BS 9

V 42.2 Added USSGL 593000 Bulletin No. 2023-02 2024-01 BS 9

V 42.2 Added USSGL 593300 Bulletin No. 2023-02 2024-01 BS 9

V 42.2 Added USSGL 671300 Bulletin No. 2023-02 2024-01 BS 9

V 42.2 Added USSGL 693000 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added 571400 with Reporting Entity Code attribute domain value "E" Bulletin No. 2023-02 2024-01 BS 8

V 42.1 Added 599900 with Reporting Entity Code attribute domain value "E" Bulletin No. 2023-02 2024-01 BS 8

V 42.2 Added 571400 with Reporting Entity Code attribute domain value "U" Bulletin No. 2023-02 2024-01 BS 8

V 42.2 Added 571400 with Reporting Entity Code attribute domain value "U" Bulletin No. 2023-02 2024-01 BS 8

V Footnote

V Statement of Net Cost:

Column

V

V Line

V 1 Added USSGL 693000 Bulletin No. 2023-02 2024-01 SNC 9

V 1 Added USSGL 671300 Bulletin No. 2023-02 2024-01 SNC 9

V 2 Added USSGL 593000 Bulletin No. 2023-02 2024-01 SNC 9

V 2 Added USSGL 593300 Bulletin No. 2023-02 2024-01 SNC 9

V 2 Added 571400 with Exchange/Nonexchange attribute domain value "X" Bulletin No. 2023-02 2024-01 SNC 8

V 2 Added 599900 with Exchange/Nonexchange attribute domain value "X" Bulletin No. 2023-02 2024-01 SNC 8

V 7 Added 571400 with Exchange/Nonexchange attribute domain value "X" Bulletin No. 2023-02 2024-01 SNC 8

V 7 Added 599900 with Exchange/Nonexchange attribute domain value "X" Bulletin No. 2023-02 2024-01 SNC 8

V Footnote

None SNC

V Statement of Changes in Net Position:

Line

V 15 Added 571400 with Exchange/Nonexchange attribute domain value "E/T" Bulletin No. 2023-02 2024-01 SCNP 8

V 15 Added 599900 with Exchange/Nonexchange attribute domain value "E/T" Bulletin No. 2023-02 2024-01 SCNP 8

V Statement of Custodial Activity: 

Line

None

V Footnote

Bulletin No. 2023-02

 8 December 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

None SCA

V Statement of Budgetary Resources:

Column

None SBR

V

V Line

V 1071 Added USSGL accounts 403500 and 480110 Bulletin No. 2023-02 2024-01 SBR 1

Footnote

None SBR

V SF 133 and Schedule P: Report on Budget Execution and Budgetary Resources and Budget Program and Financing Schedule

Column

None SF 133/Schedule P

V

Line

V 1047 Added Bulletin No. 2023-02 2024-01 SF 133/Schedule P 4

V 1068 Added Bulletin No. 2023-02 2024-01 SF 133/Schedule P 4

V 1070 Revised calculation detail Bulletin No. 2023-02 2024-01 SF 133/Schedule P 4

V 3012 Added Bulletin No. 2023-02 2024-01 SF 133/Schedule P 4

V 3050 Added USSGL account 480110 Bulletin No. 2023-02 2024-01 SF 133/Schedule P 8

V 3200 Revised calculation detail Bulletin No. 2023-02 2024-01 SF 133/Schedule P 1

V Footnote

V 9 Revised Bulletin No. 2023-02 2024-01 SF 133/Schedule P 1

V 10 Revised Bulletin No. 2023-02 2024-01 SF 133/Schedule P 1

USSGL Crosswalks to Reclassified Statements: 

VI Reclassified Balance Sheet:

VI Column

VI None RBS

VI

Line

V 12 Revised Line Name to "General and right-to-use property, plant, and equipment, net 

(Note 10)"

Bulletin No. 2023-02 2024-01 BS 9

V 12 Added USSGL 195000 Bulletin No. 2023-02 2024-01 BS 9

V 12 Added USSGL 195900 Bulletin No. 2023-02 2024-01 BS 9

V 17 Added USSGL 193000 Bulletin No. 2023-02 2024-01 BS 9

V 17 Added USSGL 193900 Bulletin No. 2023-02 2024-01 BS 9

V 24 Revised Line Name to "Other Debt (Note 14B)" Bulletin No. 2023-02 2024-01 BS 9

V 29 Removed USSGL 259000 from Line 29 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 214010 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 233000 Bulletin No. 2023-02 2024-01 BS 9

Bulletin No. 2023-02

 9 December 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

V 37 Added USSGL 259000 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 293000 Bulletin No. 2023-02 2024-01 BS 9

V 37 Added USSGL 293010 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added USSGL 593000 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added USSGL 593300 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added USSGL 671300 Bulletin No. 2023-02 2024-01 BS 9

V 42.1 Added USSGL 693000 Bulletin No. 2023-02 2024-01 BS 9

V 42.2 Added USSGL 593000 Bulletin No. 2023-02 2024-01 BS 9

V 42.2 Added USSGL 593300 Bulletin No. 2023-02 2024-01 BS 9

V 42.2 Added USSGL 671300 Bulletin No. 2023-02 2024-01 BS 9

V 42.2 Added USSGL 693000 Bulletin No. 2023-02 2024-01 BS 9

VI 42.1 Added 571400 with Reporting Entity Code attribute domain value "E" Bulletin No. 2023-02 2024-01 RBS 8

VI 42.1 Added 599900 with Reporting Entity Code attribute domain value "E" Bulletin No. 2023-02 2024-01 RBS 8

VI 42.2 Added 571400 with Reporting Entity Code attribute domain value "U" Bulletin No. 2023-02 2024-01 RBS 8

VI 42.2 Added 571400 with Reporting Entity Code attribute domain value "U" Bulletin No. 2023-02 2024-01 RBS 8

Reclassified Statement of Net Cost:

VI Column

VI None RSNC

VI Line

VI 2 Added USSGL 693000 with Nonfed attribute "N" Bulletin No. 2023-02 2024-01 RSNC 9

VI 2 Added USSGL 671300 Bulletin No. 2023-02 2024-01 RSNC 9

VI 7.3 Added USSGL 693000 with Federal attribute "F" Bulletin No. 2023-02 2024-01 RSNC 9

VI 11 Added USSGL 593000 with Nonfed attribute "N" Bulletin No. 2023-02 2024-01 RSNC 9

VI 11 Added USSGL 593300 Bulletin No. 2023-02 2024-01 RSNC 9

VI 12.2 Added USSGL 593000 with Federal attribute "F" Bulletin No. 2023-02 2024-01 RSNC 9

VI 2 Added 571400 with Exchange/Nonexchange attribute domain value "X" Bulletin No. 2023-02 2024-01 RSNC 8

VI 2 Added 599900 with Exchange/Nonexchange attribute domain value "X" Bulletin No. 2023-02 2024-01 RSNC 8

Footnote

VI None RSNC

VI Reclassified Statement of Operations and Changes in Net Position

Column

VI None RSOCNP

VI

VI Line

VI 5.7 Added 571400 with Exchange/Nonexchange attribute domain value "E/T" Bulletin No. 2023-02 2024-01 RSOCNP 8

VI 5.7 Added 599900 with Exchange/Nonexchange attribute domain value "E/T" Bulletin No. 2023-02 2024-01 RSOCNP 8

VI

VI Footnote

VI

VI

VII Validations and Edits 

VII Validations

Bulletin No. 2023-02

 10 December 2022
U.S. Standard General Ledger

Summary of Changes

Section Item Changed Change Bulletin No.

Effective 

Reporting 

Period

USSGL TFM 

SECTION

Additional 

Information

Validation Number

VII 27 Added Credit Cohort Year 2024 Bulletin No. 2023-02 2024-01 VAL 5

VII 27E Added exceptions for Credit Cohort Year 2025; Deleted exceptions for Credit Cohort 

Year 2024

Bulletin No. 2023-02 2024-01

VAL

5

VII Edits

Edit Number

Bulletin No. 2023-02

 11 December 2022
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2023-02

1 Change based on OMB guidance/approval. 

2 This change is required to correct an error.

3 This change was due to a change to Appendix 3 of the TFM Volume 1, Part 2, Chapter 4700.

4 Change needed to be in compliance with OMB Circular No. A-11 appendix F.

5 Revised Credit Cohort attribute domain values to add next fiscal year.

6 Change required because OMB/Treasury deemed TAS exception to established validation.

7 Revised USSGL title and/or definition to accurately describe the use of this USSGL account.

8 Required because of the creation, deletion, or change of a USSGL account.

9 Change needed to be in compliance with OMB Circular No. A-136.

10 Some validation exceptions are only needed or approved for a certain fiscal year(s) and do not carry over to the following fiscal year.

11 This change was due to a change to Appendix 2 of the TFM Volume 1, Part 2, Chapter 4700.

12 Change required due to the passage of new Public Law(s) associated with Disaster Emergency Funding

13 Change is a part of proposed analytical edit development based on prior period results

14 Updates required to provide clarification to agencies.

15 Change is related to GTAS code changes or enhancements.

16 Change is needed to account for Treasury approved changes for custodial TAS in the 36XX main account series.

Bulletin No. 2023-02

 12

December 2022
U.S. Standard General Ledger

Summary of Changes

Bulletin No. 2023-02

17 Change is needed to account for the extension of a requirement deadline.

Bulletin No. 2023-02

 13

December 2022